State v. Pittsburgh Plate Glass Co.
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county to collect delinquent personal taxes, for tbe year 1918, defendant corporation filed its answer and alleged that it had no moneys within the state of Minnesota on May 1, 1918, and that there were no debts, demands, credits or obligations of the company on that date the situs of which was in the state of Minnesota; that it sold and made deliveries of merchandise in Minneapolis to customers in Minnesota, North and South…
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In proceedings in the district court for Hennepin county to collect delinquent personal taxes, for tbe year 1918, defendant corporation filed its answer and alleged that it had no moneys within the state of Minnesota on May 1, 1918, and that there were no debts, demands, credits or obligations of the company on that date the situs of which was in the state of Minnesota; that it sold and made deliveries of merchandise in Minneapolis to customers in Minnesota, North and South Dakota, Iowa, Wisconsin, Montana 'and other states throughout the northwest, and that the goods were shipped either from…
1Opinion of the CourtHallam, J.
Defendant is a Pennsylvania corporation engaged in the manufacture and sale of glass products with its principal place of business at Pittsburgh. It maintains at.Minneapolis, Minnesota, a branch office under the management of a local agent. A large stock of goods is carried there which is replenished from time to time from Pittsburgh and other factories. The Minneapolis manager employs salesmen, who travel throughout several northwestern states. Orders taken by them are sent to Minneapolis for acceptance, and, as a rule, are filled from stock carried there. Occasionally they are filled by…
2Cases cited15 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Liverpool & London & Globe Insurance v. Board of Assessors for Parish of OrleansSupreme Court of the United States · 1911
- Fidelity & Columbia Trust Co. v. City of LouisvilleSupreme Court of the United States · 1917
- Catlin v. HullSupreme Court of Vermont · 1849
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3Cited by3 opinions
- Crane Co. v. City Council of Des MoinesSupreme Court of Iowa · 1929
- State v. Atlantic Oil Producing Co.Supreme Court of Oklahoma · 1935
- State v. First Bank Stock Corp.Supreme Court of Minnesota · 1936